Electronic legal transactions
Submitting electronic documents
Electronic documents can be submitted to the Federal Fiscal Court in all types of proceedings. The electronic document is submitted by transfer to the electronic court mail room of the Federal Fiscal Court.
Please note that an electronic document is equivalent to a document that must be signed "in writing" (i.e. by hand) by law only if it meets the legal requirements of the relevant procedural provisions: Further details are provided in § 52a of the Code of Procedure of Fiscal Courts in conjunction with the Ordinance on the Technical Framework Conditions for Electronic Legal Transactions and on the Special Electronic Public Authorities Mailbox – Electronic Legal Transactions Ordinance – (ERVV) of 24 November 2017 (BGBl. 2017 Part I, p. 3803).
Communication between the Federal Fiscal Court and the persons authorised to represent before the court in accordance with § 62(4) of the Code of Procedure of Fiscal Courts may be conducted via the special electronic lawyers' mailbox (§ 31a of the Federal Lawyers' Act), the provision of which is the responsibility of the Federal Chamber of Lawyers, or via other electronic court and administrative mailbox transmission and reception components (possibly also provided by third parties).
General information on the Electronic Court and Administrative Mailbox (EGVP) is available on the EGVP website.
- Code of Procedure of Fiscal Courts § 52a – Electronic Legal Transactions Ordinance – (ERVV) of 24/11/2017 (BGBl. 2017 part I, p. 3803).
- Announcement concerning § 5 ERVV
- Regulation on the technical framework for electronic legal transactions and on the special electronic mailbox for public authorities